Some standard content:
ICS 03. 100. 99
National Standard of the People's Republic of China
GB/T20523—2006
Composition and calculation of enterprise logistics cost
Promulgated on September 28, 2006
General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China Administration of Standardization of the People's Republic of China
Digital anti-counterfeiting
Implementation on May 1, 2007
GB/T 20523—2006
Terms and definitions
Composition and calculation of enterprise logistics cost
Calculation of enterprise logistics cost
5 Enterprise logistics cost table
Appendix A (Normative Appendix)
References
Enterprise logistics cost table
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Appendix A of this standard is a normative appendix.
This standard is proposed and managed by the National Technical Committee for Logistics Standardization. GB/T20523—2006
The drafting units of this standard are: School of Management, Xi'an Jiaotong University, Institute of Mathematics and Systems Science, Chinese Academy of Sciences, China Logistics Information Center, China Storage Logistics Online Co., Ltd., Beijing Huatongren Commercial Information Co., Ltd., China Railway Modern Logistics Technology Co., Ltd., Shaanxi Large-scale Automobile Transportation Co., Ltd.
The main drafters of this standard are: Feng Gengzhong, Wang Yingluo, Wang Shouyang, Li Xueyan, Shi Xiaomei, He Hui, Yu Yang, Yuan Saiwei, Liu Jingfu, Zhou Tao, Xu Xiaodong, Tian Jun.
GB/T20523—2006
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This standard aims to establish a set of logistics cost composition and calculation system suitable for enterprises in line with my country's national conditions, so that Chinese enterprises can effectively grasp their actual expenses in the logistics link, help enterprises increase revenue and reduce expenditure, reduce logistics costs, and develop the third largest source of profit. The statistical data of enterprise logistics cost is also the basis for the analysis of industry and social logistics costs, and has a positive significance for promoting the development of logistics in my country. 1 Scope
Enterprise logistics cost composition and calculation
GB/T20523-2006
This standard specifies the terms and definitions, composition, enterprise logistics cost calculation and enterprise logistics cost table of enterprise logistics cost. This standard applies to enterprises registered with the state industrial and commercial administration department. 2 Terms and definitions
The following terms and definitions apply to this standard. 2.1
Enterprise logistics cost
enterpriselogisticscost
The monetary expression of materialized labor and living labor consumed in enterprise logistics activities, including the sum of human, material and financial resources consumed in the process of transportation, storage, packaging, loading and unloading, circulation processing, logistics information, logistics management, etc., as well as the working capital occupation cost, inventory risk cost and inventory insurance cost related to inventory. 2.2
Enterprise indirect logistics costenterprise indirectlogistics costThe part of enterprise logistics cost that cannot be directly included in the cost calculation object, including the cost consumed indirectly for logistics operations, the cost consumed by logistics operations and non-logistics operations at the same time, the cost consumed by different logistics functions, and the cost consumed by different logistics scopes.
3 Enterprise logistics cost composition
3.1 Enterprise logistics cost composition
Including three types of enterprise logistics cost item composition, enterprise logistics cost scope composition and enterprise logistics cost payment form composition (see Figure 1).
Enterprise logistics cost
Enterprise logistics cost item composition
Logistics function cost
Transport cost
Storage cost
Packaging cost
Unloading and handling cost
Processing cost
Logistics information cost
Inventory related cost
Logistics management cost
Current signing capital occupation cost
Cargo risk cost
Deposit and loan insurance cost
Enterprise logistics cost scope composition
Supply logistics cost
Internal logistics cost
Sales cost Logistics cost
Enterprise logistics cost composition
Enterprise logistics cost payment form composition
Self-operated logistics technology
Recycling logistics cost
Waste logistics cost
Material cost
Labor cost
Consigned logistics cost
Maintenance cost
General expenses
Special expenses
GB/T20523--2006
3.2 Enterprise logistics cost item composition
3.2.1 Enterprise logistics cost
According to cost items, it can be divided into logistics function cost and inventory related cost. 3.2.2 Logistics function cost
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Includes transportation cost, warehousing cost, packaging cost, loading and unloading cost, circulation processing cost, logistics information cost and logistics management cost incurred in the process of logistics activities.
3.2.2.1 Transportation Cost
The main expenses incurred by an enterprise to complete the cargo transportation business in a certain period, including transportation business personnel expenses, depreciation of vehicles (including other transportation tools), maintenance and repair costs, fuel costs, insurance premiums, rental fees, road maintenance fees, road and bridge tolls, annual inspection fees, accident loss fees, related taxes, business expenses, etc.
3.2.2.2 Warehousing CostwwW.bzxz.Net
All expenses incurred by an enterprise to complete the storage business in a certain period, including warehousing business personnel expenses, depreciation of storage facilities, maintenance and repair costs, water and electricity costs, power consumption costs, related taxes, business expenses, etc. 3.2.2.3 Packaging costs
During a certain period, the enterprise also completes the personnel expenses of goods packaging business, consumption of packaging materials, and all expenses: including:
repair and maintenance fees incurred by packaging business, packaging technology design, implementation costs, accounting, printing fees, related taxes, business expenses, etc. Depreciation of packaging facilities, maintenance of packaging marks, fuel, depreciation of handling facilities, maintenance of packaging marks, related taxes, business expenses, etc.
All expenses incurred by an enterprise to complete cargo loading and unloading and handling business within a certain period, including personnel expenses for loading and unloading and handling business, loading and unloading fees, related taxes, business expenses, etc.
All expenses incurred by an enterprise to complete cargo circulation and processing business within a certain period, including personnel expenses for circulation and processing business, circulation maintenance fees, fuel and power consumption, related taxes, business expenses, etc.
Consumption of processing materials, depreciation of processing facilities, maintenance 3.2.2.6 Logistics information costs
All costs incurred by enterprises to complete the collection, transmission, and processing of logistics information in a certain period, including logistics information personnel costs, information facilities, information system development amortization costs, software and hardware system maintenance costs,
consulting fees, communication fees, business fees, etc.
3.2.2.7 Logistics management costs
In a certain period, the costs incurred by enterprises in logistics management activities include management costs incurred by logistics management departments and logistics operation sites, including management personnel costs, travel expenses, office expenses, conference expenses, water and electricity costs, and customs clearance fees, inspection fees, tally fees, etc. incurred in international trade.
3.2.3 Inventory-related costs
Includes inventory-related working capital occupation costs, inventory risk costs, and inventory insurance costs incurred by enterprises in the process of logistics activities.
3.2.3.1 Working capital occupation cost
The cost incurred by an enterprise for holding inventory and using working capital in the process of logistics activities in a certain period, including the interest paid for bank loans occupied by inventory and the opportunity cost incurred by inventory occupying its own funds. 3.2.3.2 Inventory risk cost
The loss of goods incurred by an enterprise in the process of logistics activities in a certain period due to price depreciation, loss, damage, inventory shortage, etc. 3.2.3.3 Inventory insurance cost
The property insurance fee paid by an enterprise to the social insurance department to prevent and reduce losses caused by loss and damage of goods in the process of logistics activities in a certain period.
3.3 Scope and composition of enterprise logistics costs
3.3.1 Enterprise logistics costs
According to the scope of logistics costs, they can be divided into supply logistics costs, internal logistics costs, sales logistics costs, recycling logistics costs and 2
waste logistics costs.
3.3.2 Supply logistics cost
The logistics cost incurred by the enterprise in the procurement link 3.3.3 In-enterprise logistics cost
The logistics cost incurred by the circulation of goods within the enterprise. 3.3.4 Sales logistics cost
The logistics cost incurred by the enterprise in the sales link. 3.3.5 Recovery logistics cost
GB/T20523—2006
The logistics cost incurred in the logistics activities of returning returned goods, repaired items and packaging containers used for turnover from the demander to the enterprise (supplier).
3.3.6 Waste logistics cost
The logistics cost incurred in the logistics activities of collecting, sorting, processing, packaging, handling and storing items with a use value of more than one day according to actual needs, and sending them to special processing
The logistics cost incurred in the logistics activities. Payment form composition
3.4 Enterprise logistics costs
3.4.1 Enterprise logistics
By logistics costs
3.4.2 Self-operated logistics costs
By payment form
Including material costs
3.4.2.2 Labor includes wages, bonuses, allowances, subsidies, employee education and training fees, etc. 3.4.2.3 Maintenance and logistics costs, investment funds and special funds, labor protection fees for employees, welfare base fees drawn according to regulations, depreciation of maintenance equipment, maintenance and repair fees, rental fees, insurance premiums and taxes, fuel and power consumption fees, etc. Including various types of logistics 3.4.2.4 General expenses include office expenses, travel and conference expenses, and maintenance fees. 3.4.2.5 Special expenses reflect the details of expenses.
Electricity, coal
and various logistics function costs, including material costs, labor, inventory working capital occupation costs, goods depreciation, loss, inventory shortage and damage costs, inventory insurance premiums 3.4.3 Entrusted logistics costs
Includes various fees paid by the enterprise to external logistics organizations. 4 Enterprise logistics cost calculation
4.1 Enterprise logistics cost calculation object
Enterprise logistics cost is calculated based on logistics cost items, logistics scope and logistics cost payment form. 4.2 Principles of Enterprise Logistics Cost Calculation
4.2.1 Logistics costs that can be separated from the current cost accounting system For logistics costs that have been reflected in the current cost accounting system but are scattered among various accounting subjects, while conducting normal cost accounting in accordance with the requirements of the accounting system, enterprises can choose to register relevant logistics cost auxiliary accounts in the middle of the period according to the actual situation of the enterprise, and obtain logistics cost data through off-book accounting; or separate logistics costs from them by reclassifying and sorting cost and expense accounts at the end of the period (end of the month, end of the quarter, end of the year).
GB/T20523—2006
4.2.2 Logistics costs that cannot be separated from the current cost accounting systemHiiKAoNniKAca-
For the consumption that is not reflected in the current cost accounting system but should be included in the logistics cost (the opportunity cost of inventory occupying own funds), the logistics cost is calculated according to the prescribed formula based on the relevant inventory statistics. 4.3 Calculation methods and steps of enterprise logistics costs 4.3.1 Logistics costs that can be separated from the current cost accounting system For logistics costs that have been reflected in the current cost accounting system but are scattered in various accounting subjects, the calculation steps are as follows: a) Set up auxiliary accounts for logistics costs, set up secondary accounts such as transportation costs, warehousing costs, packaging costs, loading and unloading costs, circulation processing costs, logistics information costs, logistics management costs, working capital occupation costs, inventory risk costs, and inventory insurance costs according to logistics cost items, and set up tertiary accounts such as supply logistics, internal logistics, sales logistics, recycling logistics, and waste logistics according to the scope of logistics. For self-operated logistics costs, special columns for material costs, labor costs, maintenance costs, general expenses, and special expenses should also be set according to the form of expense payment. The order of setting the above-mentioned secondary accounts, tertiary accounts, and expense columns for logistics costs can be selected by enterprises according to actual conditions.
Analyze the relevant cost and expense items of the enterprise accounting, including administrative expenses, sales expenses, financial expenses, production costs, manufacturing expenses, other business costs, non-operating expenses, and material procurement, and their detailed items one by one to confirm the content of logistics costs.
c) For the content of accrued logistics costs, enterprises can choose to register the logistics cost auxiliary accounts and the corresponding secondary and tertiary accounts and expense columns simultaneously with the accounting in the middle of the period according to the actual situation of the enterprise, or centrally collect logistics costs at the end of the period (end of the month, end of the quarter, end of the year), and respectively reflect the amount of logistics costs based on the logistics cost items, logistics scope and logistics cost payment form as the collection motivation.
At the end of the period (end of the month, end of the quarter, end of the year), the amount of the logistics cost auxiliary accounts and the corresponding secondary and tertiary accounts and expense columns is calculated.
4.3.2 Logistics costs that cannot be separated from the current cost accounting system For the costs that are not reflected in the current cost accounting system but should be included in the logistics costs (the opportunity cost of inventory occupying own funds), the calculation steps are as follows:
a) At the end of the period (end of the month, end of the quarter, end of the year), the book balances of inventory are calculated in the form of purchase in transit, in stock and sales in transit. b) According to formula (1), calculate the opportunity cost of inventory occupying own funds in different stages such as supply logistics, internal logistics, sales logistics, etc.
Opportunity cost of inventory occupying own funds - Inventory book balance (inventory occupying own funds) × industry benchmark rate of return ·
4.4 Principles for allocating indirect logistics costs of enterprises
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Enterprise indirect logistics costs can be allocated and calculated according to the proportion of personnel engaged in logistics operations or logistics functional operations or logistics scope operations, the proportion of logistics workload, the proportion of logistics facility area or equipment, and the proportion of funds occupied by logistics operations. 5 Enterprise logistics cost table
Enterprise logistics cost table is shown in Appendix A.
Appendix A
(Normative Appendix)
Enterprise logistics cost table
GB/T20523—2006
A. 1 Enterprise logistics cost table: including the main table (enterprise logistics cost main table) and the appendix (enterprise self-operated logistics cost payment form table) A.2 Enterprise logistics cost main table is shown in Table A.1. A.3 The attached table of enterprise logistics cost is shown in Table A.2. A.4 The main logical audit relationship of the enterprise logistics cost table: the cost values in the column *Total logistics cost-self-operated-16" in the main table should be equal to the cost values in the column *Total-6" in the attached table. Table A.11
Main table of enterprise logistics cost
Table number: Enterprise logistics table A1
Enterprise detailed name:
Cost item
Transportation cost
Warehousing cost
Packaging cost
Loading and unloading cost
Circulation processing cost
Logistics information cost
Logistics management cost
Cost of working capital occupation
Inventory risk cost
Inventory insurance cost
Others
Total logistics cost
Unit responsible person:
Enterprise legal person code:
Enterprise internal
Logistics cost
Explanation: 1. The reporting period of this table is monthly, quarterly and annual reports. Logistics cost
Filler:
Scope and payment form
Logistics cost
Unit of measurement: Yuan
Logistics cost
Waste
Logistics cost
Filling date:
Total cost
2.Manufacturing enterprises and distribution enterprises should generally fill in the information according to the five scope stages of supply logistics, internal logistics, sales logistics, recycling logistics and waste logistics.
3.When filling in the form of scope, if no logistics costs are incurred in a certain stage or the relevant cost items cannot be attributed to a specific stage, then fill in the actual stage of occurrence or fill in the horizontal total. 5
GB/T20523—2006
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4 For the entrusted logistics costs, if it is impossible to divide them according to the logistics scope but they can be paid separately according to the cost items, fill in the relevant content of the "Logistics Total Cost-Entrustment-17" column. If the overall billing method is adopted for payment without distinguishing cost items but the logistics scope can be divided, fill in the costs related to the entrustment in the "Logistics Total Cost-14" row. If the overall billing method is adopted for payment and the logistics scope cannot be divided, fill in the costs at the intersection of the "Logistics Total Cost-14" row and the "Logistics Total Cost-Entrustment-17" column. 5. If the relevant content of "Logistics Total Cost" is directly filled in in the above 3. and 4., its content should be annotated after the table. 6. For logistics enterprises, it is not necessary to fill in the information according to the logistics scope. You can fill in the logistics costs according to the cost items and the form of cost payment. Table A.2
Enterprise detailed name:
Cost items
Enterprise legal person code:
Transportation cost
Warehousing cost
Packaging cost
Logistics function
Inventory related
Loading and unloading cost
Circulation processing cost
Logistics information cost
Logistics management cost
Cost of working capital occupation
Inventory risk cost
Inventory insurance cost||tt| |Other costs
Total logistics costs
Responsible person:
Explanation: 1. The reporting period for this table is monthly, quarterly and annual reports. Table of payment forms for self-operated logistics costs of enterprises
Table number: Enterprise Logistics A2 Table
Unit of measurement: Yuan
Internal payment form
Material costs
Labor costs
Form filler:
Maintenance costs
General expenses
Form filling date:
Special expenses
2. For transportation costs, warehousing costs, loading and unloading costs, logistics information costs and logistics management costs, the corresponding payment forms are generally labor costs, maintenance costs and general expenses; for packaging costs and circulation processing costs, the corresponding payment forms are generally material costs, labor costs, maintenance costs and general expenses; for working capital occupation costs, inventory risk costs and inventory insurance costs, the corresponding payment forms are generally special expenses. 3. If the detailed items in the cost items have corresponding payment forms, they must be filled in; if there is no corresponding payment form, do not fill in. Art Examination Documents
GB/T20523-2006
Factory 1 Notice of the National Development and Reform Commission and the National Bureau of Statistics on the Implementation of the "Social Logistics Statistics System and Accounting Tables (Trial)". National Development and Reform Commission, National Bureau of Statistics Document (Development and Reform Operation [2004] No. 2409). October 24, 2004, [2]
Enterprise Accounting System. Ministry of Finance of the People's Republic of China. December 29, 2000, Enterprise Accounting Standards. Ministry of Finance of the People's Republic of China. February 15, 2006, [4]
GB/T 18354
Logistics Terminology
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